https://www.taxtmi.com/caselaws?id=242443 Article 149 permits Parliament to define the Comptroller and Auditor General's powers in relation to Union accounts, and Article 266 treats revenues received by the Government of India as part of the Consolidated Fund. On that basis, licence-fee receipts from telecom operations were treated as revenue accruing to the Union, and Section 16 of the Comptroller and Auditor General (Duties, Powers and Conditions of Service) Act, 1971 was read as authorising audit of those receipts. Rule 5 of the Telecom Regulatory Authority of India (Maintenance of Books of Accounts and other Documents) Rules, 2002 was upheld as a facilitative requirement for producing books and information. The challenge to the rule and the statutory provision failed, and the revenue audit was confined to sums payable to the Union. en-us Mon, 06 Jan 2014 00:00:00 +0530 Mon, 13 Jan 2014 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242443 Article 149 permits Parliament to define the Comptroller and Auditor General's powers in relation to Union accounts, and Article 266 treats revenues received by the Government of India as part of the Consolidated Fund. On that basis, licence-fee receipts from telecom operations were treated as revenue accruing to the Union, and Section 16 of the Comptroller and Auditor General (Duties, Powers and Conditions of Service) Act, 1971 was read as authorising audit of those receipts. Rule 5 of the Telecom Regulatory Authority of India (Maintenance of Books of Accounts and other Documents) Rules, 2002 was upheld as a facilitative requirement for producing books and information. The challenge to the rule and the statutory provision failed, and the revenue audit was confined to sums payable to the Union. Case-Laws Indian Laws Mon, 06 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242443